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All Journal Krisna: Kumpulan Riset Akuntansi JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Akuntansi dan Teknologi Informasi Jurnal Riset Akuntansi Warmadewa
I Wayan Kartana
Fakultas Ekonomi Dan Bisnis Universitas Warmadewa Denpasar, Bali
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH KARAKTER EKSEKUTIF, KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE I Wayan Kartana; Ni Gusti Agung Sri Wulandari
KRISNA: Kumpulan Riset Akuntansi Vol. 10 No. 1 (2018): Krisna: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1074.244 KB)

Abstract

Penelitian ini bertujuan untuk menguji pengaruh karakter eksekutif, karakteristik perusahaan yang diproksikan dengan leverage dan capital intensity, dan corporate governance yang diproksikan dengan kepemilikan manajerial, kepemilikan institusional, komisaris independen, komite audit dan kualitas audit terhadap tax avoidance. Populasi dalam penelitian ini adalah perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia periode 2010-2013. Pemilihan sampel dilakukan dengan menggunakan metode purposive sampling. Data yang digunakan adalah data sekunder yang diperoleh dari laporan tahunan perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia. Metode analisis yang digunakan adalah analisis regresi logistik yang dilakukan dengan bantuan SPSS versi 15.00 for windows. Hasil penelitian menunjukkan bahwa variabel karakter eksekutif dan corporate governance tidak berpengaruh terhadap tax avoidance, sedangkan variabel karakteristik perusahaan terbukti berpengaruh terhadap tax avoidance. Kata kunci: Tax Avoidance, Karakter Eksekutif, Karakteristik Perusahaan, Corporate Governance
PENGARUH LOCUS OF CONTROL DAN KOMPLEKSITAS TUGAS DENGAN SIFAT MACHIAVELLIAN SEBAGAI PEMODERASI TERHADAP PERILAKU DISFUNGSIONAL AUDIT DI KAP KOTA DENPASAR I Wayan Kartana
Akuntansi dan Teknologi Informasi Vol. 14 No. 2 (2021): Volume 14, No. 2, September 2021
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (564 KB) | DOI: 10.24123/jati.v14i2.4663

Abstract

Independent auditor services are needed to determine the reliability of the financial statements presented by management and to give an opinion towards the financial statements in a credible manner, so that they can be trusted and obtain larger market share. In addition, the reporting process must also be effective by employing competent and objective independent auditors to give high quality audit based on the Professional Standards of Public Accountants (SPAP) and the Code of Ethics (IAPI,2016). On the other side, non-compliance towards SPAP and the Code of Ethics can reduce the audit quality. The non-compliance to the standards leads to violation cases and financial scandals, which inhibits the credibility of the auditors. This study aims to examine the effect of locus of external and task complexity towards the dysfunctional audit behavior moderated by Machiavellian. This research was conducted on auditors that was registered at the Public Accounting Firm (KAP) in Denpasar using the PLS-SEM analysis and with the support of SmartPLS 3.0. Software. The results showed that the auditor’s dysfunctional behavior can be caused by the variations of external locus, the complexity of the task which interacts with Machiavellian.
Pengungkapan Sustainability Report dan Firm Value I Wayan Kartana; Desi Tri Ira Santi; I Made Wianto Putra; Putu Gede Wisnu Permana Kawisana; Ida Ayu Sri Meitri
Jurnal Ekonomi Akuntansi dan Manajemen Vol 22 No 2 (2023)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v22i2.41435

Abstract

The primary purpose of having a sustainability report is to enhance the confidence of the public in the company, ultimately leading to an increase in the company's worth. Firm Value refers to how investors perceive the company and is a significant factor they consider when making investment choices. The aim of this study is to analyze how the disclosure of Sustainability Reports affects the valuation of companies that are listed on the Sri-Kehati Stock Index. The sample selection was carried out using the purposive sampling method, so as to obtain a sample of 7 companies with an observation period of 5 years (2017-2021). This study employs quantitative data analysis, specifically using secondary data obtained from sustainability reports and annual reports accessed through the respective company websites. The research utilizes multiple linear regression as the chosen technique. The findings of this study suggest that there is no notable impact on the value of Sri-Kehati Stock Index Listed Companies based on the disclosure of sustainability reports, economic disclosures, environmental disclosures, and social disclosures. These results have theoretical implications, as they challenge the ability of stakeholder theory to explain the findings, while behavioral theory may provide a more suitable explanation. Furthermore, this research has practical implications for both issuers and the government, indicating that the disclosure of sustainability reports does not contribute to an increase in firm value. Keywords: Disclosure of Sustainability Report, Firm Value
Pengaruh Kesadaran, Lingkungan, dan Sanksi Pajak Terhadap Kepatuhan WPOP dengan Persepsi Fraud Pajak Sebagai Variabel Pemoderasi di KPP Pratama Badung Utara Ni Made Dwi Putriani; Ida I Dewa Ayu Manik Sastri; I Wayan Kartana
Jurnal Riset Akuntansi Warmadewa Vol. 2 No. 2 (2021)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.2.2.3367.82-86

Abstract

Penelitian ini menjelaskan faktor-faktor yang mempengaruhi tingkat kepatuhan wajib pajak. Faktor-faktor tersebut yaitu kesadaran WP, lingkungan WP, dan sanksi pajak dengan persepsi fraud pajak sebagai variabel pemoderasi. Populasinya menggunakan WPOP yang ada di Kabupaten Badung Utara. Data yang ada di KPP Pratama Badung Utara, hingga tahun 2019 terdapat 69.676 WPOP yang terdaftar. Sampel diambil dengan metode nonprobability sampling dengan teknik yaitu incidental sampling. Sampel diambil sebanyak 100 orang. Pengumpulan data menggunakan kuesioner. Analisis datanya dengan analisis regresi moderasi. Hasil pengujian telah membuktikan bahwa kesadaran WP, lingkungan WP, dan sanksi pajak berpengaruh positif terhadap tingkat kepatuhan WPOP (sig < α=0,05) serta persepsi fraud pajak mampu memoderasi kesadaran WP, lingkungan WP, dan sanksi pajak terhadap tingkat kepatuhan WPOP.
Analisis Pengaruh Cash Flow untuk Memprediksi Kondisi Financial Distress Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Ni Putu Oka Marheni; Anak Agung Ayu Erna Trisna Dewi; I Wayan Kartana
Jurnal Riset Akuntansi Warmadewa Vol. 3 No. 1 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.3.1.4710.1-6

Abstract

The title of this study is cash flow influence analysis to predict financial distress conditions in companies listed on the Indonesia Stock Exchange. The formulation of the problem in this study is whether total cash flow, operating cash flow, investment cash flow, and funding cash flow affect Financial Distress in manufacturing companies on the Indonesia Stock Exchange. The purpose of this research is to prove empirically the influence of total cash flow, operating cash flow, investment cash flow and cash flow funding on the prediction of financial distress in a company listed on the Indonesia Stock Exchange. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2014-2019. While the sampling technique used in this study is purposive sampling, which is sample determination technique with certain considerations, and can be as many as 17 companies. The data collection method used is the documentation method. Data analysis techniques include classical assumption tests, which consist of normality tests, multicollinearity tests, autocorrelation tests and heteroskedasticity tests, multiple regression analysis. The results showed that (1) total cash flow affects financial distress. (2) Operating cash flow has no effect on financial distress. (3) Investment cash flow affects financial distress. (4) Funding cash flow has no effect on financial distress.
Co-Authors Anak Agung Ayu Erna Trisna Dewi Desi Tri Ira Santi I Made Wianto Putra Ida Ayu Sri Meitri Ida I Dewa Ayu Manik Sastri Ni Gusti Agung Sri Wulandari Ni Made Dwi Putriani Ni Putu Oka Marheni Putu Gede Wisnu Permana Kawisana